On 30 September 2026, ARCA issued Resolution General 5580/2026, updating procedural rules for the Criminal Tax Regime (Régimen Penal Tributario) under Law 24.769. The resolution refines the criteria for granting the dispensa de denuncia (waiver of criminal complaint) and the extinción de la acción penal (extinction of criminal action) when taxpayers regularize outstanding obligations before a formal indictment. The changes respond to judicial criticism regarding inconsistent application of discretionary powers by tax officials and aim to provide greater legal certainty for voluntary disclosure programs.
Key Takeaways
- Standardized Waiver Criteria: The resolution establishes a three-tier matrix linking the taxpayer’s compliance history, the magnitude of omitted taxes, and the timeliness of voluntary correction to determine eligibility for complaint waiver. First-time offenders with full payment before audit notification receive automatic consideration.
- Extinction of Criminal Action: Taxpayers who fully settle assessed liabilities, including interest and civil penalties, prior to the oral trial hearing may request extinction of criminal action. The request must be accompanied by a sworn affidavit of no prior criminal tax convictions in the preceding ten years.
- Procedural Safeguards: ARCA regional directors must issue reasoned decisions within 60 business days. Denials are appealable before the Federal Administrative Tax Court, introducing a de facto judicial review layer previously absent.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement